TaxTMI 
TaxTMI 
1990 (8) TMI 140
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....- Special Leave is granted. 2. This appeal by the Union of India arises from the Judgment dated 7-12-1989 of the Delhi High Court in Civil Writ No. 1060 of 1987 setting aside Orders dated 22-10-1986 and 4-3-1987. The former order was made by a Bench of two members of the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter called the `Tribunal') and the latter order was made by the President of the Tribunal. By their Order dated 22-10-1986, the Bench of two members of the Tribunal stated that they doubted the correctness of an earlier decision of a Bench of three members of the Tribunal in Bakelite Hylam Ltd., Bombay v. Collector of Customs, Bombay & Anr. - 1986 (25) E.L.T. 240 and directed that the case of the present resp....
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....for the reasons stated above. 4. Mr. V. Gauri Shanker, appearing for the appellant - Union of India, submits that Section 129 C of the Customs Act, 1962 contains express provisions enabling the President of the Tribunal to constitute larger Benches to resolve conflicts in opinion arising between members of a Bench or between Benches of the Tribunal. The Tribunal has ample powers to regulate its own procedure, apart from the express provisions of the statute in that behalf. Counsel contends that the Tribunal has inherent or incidental or ancillary powers to effectuate the statutory powers expressly granted to it. Counsel submits that the statute must be so construed as to make the conferment of power efficacious and meaningful. To deny th....
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....ment under Section 129 of the Act. One of the members of the Tribunal is appointed by the Central Government as its President. Section 129 C says that the powers and functions of the Tribunal may be exercised and discharged by Benches constituted by the President from amongst its members. Subject to certain exceptions, a Bench shall consist of one judicial member and one technical member [Section 129C(2)]. Sub-section (5) of Section 129-C provides for a reference of a case by the President in the event of differences in opinion arising amongst members on any point. This sub-section reads : If the members of a Bench differ in opinion on any point,"(5) the point shall be decided according to the opinion of the majority, if there is a major....
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....rtain powers are recognised as incidental and ancillary, not because they are inherent in the Tribunal, nor because its jurisdiction is plenary, but because it is the legislative intent that the power which is expressly granted in the assigned field of jurisdiction is efficaciously and meaningfully exercised. The powers of the Tribunal are no doubt limited. Its area of jurisdiction is clearly defined, but within the bounds of its jurisdiction, it has all the powers expressly and impliedly granted. The implied grant is, of course, limited by the express grant and, therefore, it can only be such powers as are truly incidental and ancillary for doing all such acts or employing all such means as are reasonably necessary to make the grant effect....
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.... by the Bench of two members who in their reasoned order pointed out what they perceived to be an error of law in the earlier decision and stated the points for the President to make a reference to a larger Bench. 10.That the President has ample power to refer a case to a larger Bench is not in doubt in view of sub-section (5) of Section 129C, which we have set out above. That provision clearly says that in the event of the members of a Bench differing in opinion on any point, and the members are equally divided, the case shall be referred to the President for hearing on any such point by one or more of the members of the Tribunal, and such point shall be decided according to the opinion of the majority of the members. 11. It is true ....